This
matter came before the Utah State Tax Commission on a request for waiver
associated with the late filing of the XXXXX income tax year. The Petitioner presented evidence that he
filed his XXXXX income tax in a timely fashion.However, in filing both his federal and state returns he
juxtaposed the checks to the state and the federal thereby sending the IRS
check to the State Tax Commission and the State Tax Commission check to the
IRS.The IRS cashed the $$$$$ check
from the Petitioner, the State Tax Commission sent back the federal tax check
of $$$$$ to the Petitioner.The
Petitioner immediately submitted the appropriate funds for the payment of the
taxes due.The Tax Commission has since
assessed penalties and interest.The
Petitioner indicates no issue on the interest, however, does contest the
imposition of the $$$$$ penalty.

DECISION AND ORDER

The
Tax Commission after reviewing the evidence and arguments of the Petitioner
finds sufficient cause for the waiver of the penalty associated with the XXXXX
income tax year.It is so ordered.